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Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

alkharaj
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Published by Institut Agama Islam Nasional Laa Roiba Bogor

ISSN : 26562871 EISSN : 26564351 DOI : https://doi.org/10.47467/alkharaj

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

AL-KHARAJ: The Journal of Islamic Economics, Finance & Business is a scientific journal published by the Center for Research and Strategic Studies (PRKS) of the Institute of Islamic Religion (IAI) National Laa Roiba Bogor. This journal contains scientific papers from academics, researchers and practitioners in research on Islamic economic, financial and business issues.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 821 Documents

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Analisis Komparasi Keakuratan Capital Asset Pricing Model (CAPM) dan Arbitrage Pricing Theory (APT) Dalam Memprediksi Return Saham pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Nurul Izzah Maisyuri; Marlina Widiyanti; Kemas M. Husni Thamrin
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The purpose of this study was to determine the accuracy of the CAPM and APT models in predicting returns stock of companies in the sector for the consumer goods period 2017 to 2020 listed on the Indonesia Stock Exchange. The population of this study is all issuers of consumer goods stocks for the period January 2017 to December 2020 with a total sample of 23 companies. The selection of data samples in this study was carried out by purposive sampling. The data analysis technique was carried out using the test Mann Whitney. The results of the study and statistical tests showed that the MAPE APT was smaller than the MAPECAPM but the MAD values CAPM and MSECAPM were smaller than the MADAPT and MSEAPT, this means that the CAPM model is more accurate than the APT model because and there is no difference significant accuracy between CAPM and APT in predicting returns stock in the sector for the consumer goods period 2017 to 2020 on the Indonesia Stock Exchange. Keywords: Capital Asset Pricing Model, Arbitrage Pricing Theory, Mean Absolute Deviation (MAD), Mean Squared Error (MSE), Mean Absolute Percentage Error (MAPE).

Pengaruh Promosi dan Fluktuasi Harga Emas terhadap Peningkatan Jumlah Nasabah pada Produk Murabahah Logam Mulia untuk Investasi Abadi (MULIA) di PT Pegadaian Cabang Cikudapateuh Kota Bandung Gina Alamiah; Sakura Sakura; Widwi Handari Adji
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Precious Metals are one type of gold for a long-term investment with minimal risk. The goal of this research is to see how Promotions and Price Fluctuations affect Increasing the Number of Customers on Murabahah Precious Metal Products For Lasting Investment (MULIA) at PT Pegadaian Cikudapateuh branch in Bandung. This research uses the incidental sampling technique to obtain is 100 respondents. The quantitative implementing approach, descriptive, was used in the analytical method. Data collection using observation, literature studies, and questionnaires were analyzed using SPSS version 25 software, it is evident that promotional variables affect increasing the number of customers, while price fluctuations do not affect the increase in the number of customers partially. Simultaneously, promotions and price fluctuations affect the number of customers with a contribution value of 16,9% and the remaining 83,1% is influenced by other variables like the quality of the product, place, service quality, and brand image. Keywords: promotion, price fluctuations, increasing the number of customers

The Effect of Benefits, Risks, and Trust on the Reuse of DANA Digital Wallet (E – Wallet) on the Surabaya City Community Mochamad Rafi Kurniawan; Lia Nirawati
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The digital era and its technology are growing, making conventional activities all digital, having an impact on human life, namely changes to the transaction system that can be done online. Various innovations created by human work aim to make their lives easier. At this time, people prefer to use digital wallets (e-wallet) on the devices they have, for example smartphones, so that reuse cannot be separated from the benefits of using, risks, and trust in digital wallets (e-wallet), especially DANA which is one of the The largest digital wallet in Indonesia. This research uses quantitative methods. The population in this study are DANA digital wallet (e-wallet) users in the city of Surabaya. The number of samples used is a number of 100 respondents using purposive sampling method. The data analysis technique used multiple linear regression analysis technique with the help of SPSS for windows version 26.0 calculator. The findings of this study indicate that: (1) The use of benefits has a positive and significant effect on the reuse of DANA's digital wallet (e-wallet) in the city of Surabaya. (2) The risk has a positive and significant impact on the reuse of DANA's digital wallet (e-wallet) in the city of Surabaya. (3) Trust has a positive and significant effect on the reuse of DANA's digital wallet (e-wallet) in the city of Surabaya. It can be concluded that the three independent variables (use benefits, risks, and trust) have a positive effect on the reuse of DANA's digital wallet (e-wallet) in the city of Surabaya.

Pengaruh Indeks Dow Jones Industrial Average (DJIA), Tingkat Inflasi, Bi 7-Day Repo Rate, dan Kurs USD/IDR terhadap Indeks Saham Syariah Indonesia (ISSI) di Bursa Efek Indonesia (BEI) Safiinatul Jannah Noviyani; Rusdi Hidayat Nugroho
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Indonesia is one of the largest Muslim countries in the world that makes sharia investments in the capital market with efforts to develop the Islamic financial sector. Several factors that influence stock price fluctuations include global indices and macroeconomic variables. This study aims to determine the simultaneous and partial effect of the Dow Jones Industrial Average (DJIA), Inflation Rate, BI 7-Day Repo Rate, and USD/IDR Exchange Rate on the Indonesian Sharia Stock Index (ISSI). This study uses secondary data in the form of monthly index summary reports obtained from financial websites. The object of research is the Indonesian Sharia Stock Index. This study has a population of 60 data with the determination of the sample using saturated samples. The data analysis technique used multiple linear regression analysis techniques. Hypothesis testing using the F test and T test. The results of the simultaneous test analysis (Test F) show that the variables of the Dow Jones Industrial Average (DJIA) (X1), Inflation Rate (X2), BI 7-Day Repo Rate (X3) and USD/IDR Exchange Rate (X4) has a significant influence on the Indonesian Sharia Stock Index (ISSI) on the Indonesia Stock Exchange (IDX) Period August 2016 – July 2021. Partially, the DJIA Index and the Inflation Rate have a positive and significant effect on Indonesian Sharia Stock Index. Meanwhile, the BI 7-Day Repo Rate and the USD/IDR Exchange Rate have a negative and significant effect on Indonesian Sharia Stock Index.

Analysis of Financial Performance Efficiency at the National Amil Zakat Agency (BAZNAS) East Java Province 2018-2020 Period Using Data Envelopment Analysis and the National Zakat Index Sri Wahyuni Ningsih; Indah Yuliana
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Zakat plays an important role in improving the welfare of a country, especially in supporting economic growth, in this case the government establishes BAZNAS in charge of Managing, Distributing and Empowering Zakat. To know the performance of BAZNAS, it is necessary to evaluate the efficiency. The purpose of this study was to determine the efficiency of the performance of BAZNAS JATIM for the 2018-2020 period by using two approach methods, namely Data Envelopment Analysis and the National Zakat Index. The results of the study using DEA show that the performance of BAZNAS is efficient with an efficiency line of 100% from 2018-2020 and the results using the IZN method show that there was an increase in regulation, which initially in 2018 the regulatory indicator o btained an index value of 0, which means it is not good, has increased in 2019-2020 it was also known that the regulatory indicator scored 1.00 (very good) which means the local government has issued regulations related to zakat. Regarding the allocation of APBN/APBD funds, there is also an increase, namely the indicator value of APBN support is 0.25 (not good), which means that at least 20% of the operational costs of the East Java Baznas can be met with the budget. Keywords: performance efficiency, BAZSNASJATIM, Data Envelopment Analysis, National Zakat Index,

Pengaruh Prosedur Pembayaran Gaji PNS terhadap Kepuasan Nasabah pada Bank Mandiri Taspen Kantor Cabang Ujung Berung Salsa Yulia Gustina; Salsa Bella; Widwi Handari Adji
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study is to find out the effect of salary payment procedures on customer satisfaction at Bank Mandiri Taspen Ujung Berung. By using quantitative methods descriptive approach with data collection as well as observations, questionnaires, and documentation. The population taken is customers at Bank Mantap itself in the city of Bandung, the sample taken is 95 respondents. Primary data was obtained using a questionnaire and processed using SPSS V.24 software for windows. T test results with the value of the regression line equation Y' = 62.586 + 0.064X and the correlation test results are 0.048. For the test results, the coefficient of determination of the test found the calculated F value of 0.212 with Sig. of 0.000. Therefore the value of sig. < 0.05 then Ho is rejected, which means that there is an effect of the PNS pension payment procedure on customer satisfaction. Problems in online services are not optimal, so it is necessary to increase employee understanding and skills in providing online services. Keywords: Procedure, Payment, Customer Satisfaction

Academic Fraud Mahasiswa pada Sistem Pembelajaran Daring dengan Self-Efficacy sebagai Variabel Moderasi: Nabila Putri Alivia; Saiful Anwar
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to analyze: Student Academic Fraud in Online Learning Systems with Self-Efficacy as Moderating Variable: Dimensions of Diamond Theory and Information Technology Abuse. The population used in this study were undergraduate students majoring in accounting at UPN Veterans East Java, Class of 2018 totaling 224 students and Class of 2019 totaling 293 students, so the total population in this study was 517 Accounting students at UPN Veterans East Java, Class of 2018 and 2019. Research This study uses a probability sampling technique and the results obtained are 226 respondents. The analysis in this study uses the Partial Least Square (PLS) approach. The results of this study show that pressure and opportunity has a positive but not significant or no effect on accounting student academic fraud in the online learning system. Rationalization, ability, and misuse of information technology has a positive effect on accounting student academic fraud in online learning systems. Self-efficacy is able to moderate, more precisely, strengthen the influence of pressure on accounting student academic fraud in the online learning system. Self-efficacy is not able to moderate the effect of opportunity, rationalization, ability, and misuse of information technology on accounting student academic fraud in the learning system. Keywords: Pressure, Opportunity, Rationalization, Ability, IT Abuse, Self Efficacy, Academic Fraud

The Impact of Islamic Capital Market Literacy, Financial Behavior, and Income on the Interest to Invest in Islamic Capital Markets among Generation Z: Zaenal Arifin; Muhamad Rizky Rizaldy
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to determine the effect of Islamic capital market literacy, financial behavior, and income on the interest in investing in the Islamic capital market among generation Z. The research type and method used is quantitative research. The data used is primary data collected using an online questionnaire containing questions related to the variables, spread among Gunadarma University students as respondents. This study uses multiple linear regression analysis with a non-probability sampling technique assisted by statistical tools SPSS version 25. The results of this study indicate that partially Islamic capital market literacy variables (X1) and financial behavior (X2) have a significant effect on interest in investing in Islamic capital market. However, income (X3) has no partial effect on interest in investing. Meanwhile, simultaneously, the variables of Islamic capital market literacy, financial behavior, and income have an influence on interest in investing in the Islamic capital market. The results of this study emphasize the importance of increasing financial literacy to increase the involvement of Generation Z in the Islamic financial system, by intensifying socialization and education programs, in this case on the Islamic capital market. Keywords: Islamic Capital Market Literacy; Financial Behavior; Income; Interest to Invest; Gen Z

Pengaruh Motivasi, Ekspektasi Pendapatan, dan Persepsi Mahasiswa terhadap Minat Berwirausaha dengan Pemahaman Akuntansi sebagai Variabel Moderating Ridhia Melliyani Noor; Saiful Anwar
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The purpose of this study was to describe the effect of motivation, income expectations, student perceptions of interest in entrepreneurship with accounting understanding as a moderating variable. This type of research uses quantitative methods. The population is Accounting Students of the "Veteran" East Java National Development University Class of 2018-2019. Samples were taken using simple random sampling, resulting in 226 respondents. The type of data used in this study is primary data. The analysis technique and hypothesis testing in this study used WarpPLS 7.0. The results of this study are (1) motivation has a positive and significant effect on interest in entrepreneurship, (2) income expectations have a positive and significant effect on interest in entrepreneurship, (3) student perceptions have a positive and significant effect on interest in entrepreneurship, (4) understanding of accounting is not able to moderate motivational variables on interest in entrepreneurship, (5) understanding of accounting is not able to moderate income expectations of interest in entrepreneurship, (6) understanding of accounting is able to moderate students' perceptions of interest in entrepreneurship. Keywords: motivation, income expectations, student perceptions, interest in entrepreneurship, accounting understanding

Marizta, Munari Pengaruh Skeptisisme Profesional, Kompleksitas Tugas, dan Time Budget Pressure terhadap Kinerja Auditor di KAP Sidoarjo dan Wilayah Surabaya Timur Marizta Rana Amira; Munari Munari
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (In Press)
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The purpose of this study was to examine the effect of professional skepticism on auditor performance; task complexity on auditor performance; and time budget pressure on auditor performance. This study uses several related theories, namely agency theory and attribution theory. The method used in this study is a quantitative method using primary data obtained by distributing questionnaires and measured using a Likert scale. The object of this research is several external auditors in the public accounting firm Sidoarjo and East Surabaya with a total of 21 KAP. This research uses probability random sampling technique. The sample used in this study were 88 respondents. The analytical technique used in this research is Partial Least Square (PLS) with WarpPLS 6.0 software. The results of this study interpret that professional skepticism has a positive and significant effect on auditor performance; task complexity has a positive and significant effect on auditor performance; and time budget pressure has a positive and significant effect on auditor performance.

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Pusat Riset dan Kajian Strategis (PRKS) Fakultas Syariah Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dedi Junaedi

Contact Email dedijunaedi@laaroiba.ac.id

Phone +628118114379

Journal Mail Official dedijunaedi@laaroiba.ac.id

Editorial Address Pusat Riset dan Kajian Strategis (PRKS) Fakultas Syariah Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913

Location Kab. bogor, Jawa barat INDONESIA

Abstract

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Contact Name
Dedi Junaedi

Contact Email
dedijunaedi@laaroiba.ac.id

Phone
+628118114379

Journal Mail Official
dedijunaedi@laaroiba.ac.id

Editorial Address
Pusat Riset dan Kajian Strategis (PRKS) Fakultas Syariah Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913

Location
Kab. bogor,

Jawa barat

INDONESIA